LAWS(APH)-2014-2-148

COMMISSIONER OF CENTRAL EXCISE Vs. TIBREVALA ELECTRONICS LTD

Decided On February 26, 2014
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
Tibrevala Electronics Ltd. Respondents

JUDGEMENT

(1.) THIS Central Excise Reference Case has been filed under Section 35(H)(1) of the Central Excise Act, 1944 seeking reference of the following questions said to be arising from the orders dated 21 -05 -2002 in Appeal No. E/112/2002 on the file of CEGAT, Bangalore.

(2.) ARE capital goods not deemed to have been removed from the 'factory' when the factory stops production and thus ceases to be a factory?

(3.) NOW it is well settled that the question of law said to be arising from the orders of the Tribunal mean the questions which have been raised and argued before the Tribunal and not one which may be raised based on the material though not raised and argued before the Tribunal. Instances of what are the questions of law that are said to be arising from the orders of the Tribunal are lucidly elucidated in the judgment of the Supreme Court in the case of Scindia Steam Navigation Co. Ltd. v. Commissioner of Income Tax (AIR 1961 SC 1633). Applying the parameters as set out in the above judgment of the Supreme Court, we do not find any question of law, much less substantial question of law in the present case. Accordingly, we decline to call for reference and dismiss the Central Excise Reference Case. Miscellaneous petitions, if any, pending in this reference case shall also stand dismissed. There shall be no order as to costs.